【文章內容簡介】 南亞、非洲、中東等新興市場，這些國家和地區(qū)經濟發(fā)展迅速，對國外商品的進口需求不斷增長，對于中國的外貿企業(yè)是非常好的機遇。同時值得注意的是，在開拓新興出口市場的同時，要熟悉新興出口市場的金融外貿法律法規(guī)，規(guī)避 貿易摩擦 ，也要避免使用第三方 貨幣 帶來的外匯風險，節(jié)約交易成本。 人民幣的國際化進程將影響中國進出口貿易結構和貿易規(guī)模，決 10 定了未來 中國對外貿易企業(yè)的發(fā)展戰(zhàn)略。因此，人民幣國際化與中國進出口貿易密切相關，相互促進。研究人民幣國際化對我國進出口貿易的影響將有利于我國外貿的健康穩(wěn)定發(fā)展和促進人民幣國際化的進程。 11 參考文獻 [1] 李 镕喆 .人民幣國際化的可能性及對中國貿易的影響 [J].當代經濟， 2022， 09： 7477. [2] 魯成城 .人民幣國際化對中國 進出口貿易 的影響 [D].吉林財經大學， 2022. [3] 劉曉棠 .淺析人民幣升值對國際貿易的影響 [J].才智， 2022， 13：25. [4] 李琪琦 .人民幣升值對我國出口貿易的影響研究 [D].蘇州大學，2022. [5] 賈林娟，楊宏哲 .淺析人民幣國際化對中國 對外貿易 的影響及對策 [J].當代經濟， 2022， 09： 8283. [6] 劉曉棠 .淺析 人民幣升值 對國際貿易的影響 [J].才智， 2022， 13：25. 12 致謝 本設計的完成是在我們的導師張明英老師的細心指導下進行的。在每次設計遇到問題時老師不辭辛苦的講解才使得我的設計順利的進行。從設計的選題到資料的搜集直至最后設計的修改的整個過程中，花費了張老師很多的寶貴時間和精力，在此向導師表示衷心地感謝！導 師嚴謹的治學態(tài)度，開拓進取的精神和高度的責任心都將使學生受益終生！ 真摯地祝您今后身體健康，工作順利！ 還要感謝在畢業(yè)完成過程設計中為我提供幫助的幾位 朋友，是你們在我平時設計中和我一起探討問題，并指出我設計上的誤區(qū)，使我能及時的發(fā)現問題把設計順利的進行下去，沒有你們的幫助我不可能這樣順利地結稿，在此表示深深的謝意。 13 請刪除以下內容， O(∩ _∩ )O 謝謝?。?！ The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists39。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 loan amp。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。 the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, pared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure…. The hig